Home/Virginia/Statutes/Title 60.2: UNEMPLOYMENT COMPENSATION/Ch. 5: TAXATION/Art. 2: EMPLOYER REPORTING REQUIREMENTS/§ 60.2-517
Virginia Statutes

§ 60.2-517 — How fractional part of cent computed

Virginia § 60.2-517
JurisdictionVirginia
Title 60.2UNEMPLOYMENT COMPENSATION
Ch. 5TAXATION
Art. 2EMPLOYER REPORTING REQUIREMENTS

This text of Virginia § 60.2-517 (How fractional part of cent computed) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Va. Code Ann. § 60.2-517 (2026).

Text

In the payment of any such taxes, a fractional part of a cent shall be disregarded, unless it amounts to one-half cent or more, in which case it shall be increased to one cent.

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Legislative History

Code 1950, § 60-66; 1968, c. 738, § 60.1-78; 1986, c. 480.

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Bluebook (online)
Virginia § 60.2-517, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/60.2/60.2-517.